D03209619U 


INSTKUCTIONS  TO  DEPOSITARIES. 


C.    S.    TRESAURY    AGENCY,    T.     M.    D.,    ) 
Marsball,    Texas,    Januarv    23,    1866.      j 


Iflt.  Depositaries  who  were  acting  before  tlie  1st  of  July  1864,  and  who  have  not 
&]reZ^^  ^°"^^°  under  instructions  sent  them,  are  required  to  make  a  final  etatement  of 
their  accounts^'^r!''^  ™?  Treaurer  of  the  Confederate  States,  at  Richmond,  up  to  and 
includi«g.the  30th  oi*  J^*^®'  ^^^4.  to  be  tranBmitted  through  this  Agency  for  settlement. 

This  (iaal  account  should  include  all  funds  o^Ionging  jo  the  TVeasury  proper,  received 
by  them  from  any  source  whatever,  prior  to  1st  of  July>  ISoi.  It  will  also  show  on  the 
■lebit  side  all  payments  made  on  drafts  of  the  Treasurer,  orders  or  checks  of  General  E. 
Lirby  Smith,  or  informal  drafts  and  orders  of  the  Agent  of  tho    Treasury,!'.  M,  D. 

The  balance  of  the   account  being   ascertained,  it  will  be   carried  to  new  account* 

neued  with  tbe  Principal  Depositary,  T.  M.  D.,  who  is  discharging  the  functions  of  Treas- 

iVer  in  this  Department  ;  and  a  return  or  certitied  statement  of  said  balance,  describing 

•he  character  of  the  funds  of  which  it  is  composed,  will   be   immediately  made   to   the 

i^rincipal  Depositary,  and  a  duplicate  of  the  same  to  the  Agent  of  the  Treasury,  T.  M.  D. 

A  separate  account  of  the  Post  Office  fund,  as  closed  by  the  Depositaries  who  had 
6uch  accounts,  will  in  like  manner  be  rendered,  if  not  already  done. 

I  2nd.     The  following  accounts  will  also  be  prepared,  (where  not  ahe;idy  done  under 

'    former  instructions,)  and  transmitted  through  this  Agency  to  the  first  Auditor  at  Rich  . 

mond,  by  the  Depositaries  who  were  acting  before  the  1st  of  July,  1864,  an<l  to  whom       / 
Bonds  or  other  securities  had  been  sent :  /' 

first  Distinct  and  separate  accounts  of  all  Bonds  and  other  securities  of  each  / 
variety  or  class,  in  which  the  Confederate  States  shall  be  credited  with  the  amount  of 
Bonds.  &o.,  rfceived  by  the  Depopilary,  and  be  debited  with  those  disposed  of  by  him 
up  to  the  Ist  of  July,  1864.  A  descriptive  Schedule,  or  Receipt  Roll,  of  the  Bonds,  &c., 
disposed  of.  sold,  or  transferred,  with  the  receipts  of  the  parties  to  whom  they  were 
delivered,  will  accompany  each  account  as  a  voucher. 

Duplicate  returns,  or  certified  stitements,  of  all  Bonds  and  other  securities  remain- 
ing in  the  hands  of  each  Depositary  on  the  1st  of  July,  1864,  will  be  made  to  the  Agent 
of  the  Treasury,  T.  M.  D.  These  returns  will  exhibit,  in  gross,  the  amount  of  each 
class  or  description  of  Bonds,  &c.,  so  remaining  on  hand,  which  will  be  transferred  to 
the  books  of  the  Auditor,  T.  M.,  UTid  be  ajterwards  accounted  for  to  him  in  Quarterly  Accounts. 

Second.  Accounts  of  funds  placed  in  the  hands  or  advanced  to  any  Depositary, 
before  the  first  of  July,  1864.  for  disbursement  by  him  for  any  particular  objects  ;  such 
us  clerk  hire  and  office  expenses,  payment  of  interest  on  the  public  debt,  &c.,  will  b» 
rendered,  supported  by  proper  vouchers,  for  settlement  by  the  Auditor. 

In  this  class  of  acconnts  the  Depositaries  will  repay  into  the  Depository,  any  lial- 
ance  due  the  Government,  and  will  report  it  to  the  Principal  Depositary  in  Account 
Current  and  to  the  Agent  of  the  TrcMsury,  at  Marshall,  in  thu  same  manner  that  ha 
would  report  a  repayment  made  to  hiiu  by  any  other  Disbursins  officer. 

3.  Dating  from  the  Ist  of  July,  1864,  the  account  of  all  the  Depositaries  for 
Treasury  funds  will  he  kept  with  the  principal  Depositary,  T.  M..  at  Marshall,  instead 
of  the  Treasurer  at  Eiclimond.  Those  accounts  should  be  kept  accovdinc:  to  the  follow- 
ing in!<t;nction6.  lathe  general  account  of  Treasury  funds  proper  should  ha  credited  the 
balance  on  hand  on  Ist  of  July.  1861,  if  any.  and  all  recbipts  of  Governruent  fundi 
fiom  all  sonrccs  wbaterer,  such  as  leceipts  from  Collectors  of  Cnstrnns,  T;ix  CoUjctors, 
repayments  by  Disbursing  officers,  <S;c  ,  and  including  all  deposits  of  •'  old  issue"  notes  b^ 
■Postmaaters  ;  which  last  are  not  to  be  credited  in  the  separate  account  of  Post  Office 
fundi  for  uic  of   the  P  0.  Department,  which  is  to  be  kept  by  the  Pay  Depositarieg. 


Ti*  debit  side  of  this  gfueral  aocuuut  ei;ould  show  ths  {.'aj^rneati  niik  or.  drifts  oaly. 
»nd  Bhould  refer  Bpecially  to  the  dr^ifta  authariziag  each  paymeat  as  tUe  voucher  there- 
Iqt  and  which  will  accompany  the  accoant  wbea  readered.  The  Depositariea  will  rao- 
der  Mmthly  Accounts  Current  from  this  general  account,  (if  not  already  forwarded,)  be- 
ginning With  the  balance  ou  hand  on  the  first  of  July,  1864,  if  any  ;  and  will  continue 
hereafter  to  render  them  monthly  to  this  oflSce  for  the  Principal  Depositary,  showing  the 
receipts  and  payments  during  the  month,  and  the  balance  ou  band  at  the  end  of  each 
month,  and  of  what  description  of  lands  it  is  composed .  This  Monthly  Account  Current 
ehould  be  in  the  form  of  the  specimen  accompanying,  marked  A. 

All  Depositaries  will  render  a  weekly  return,  or  statement,  to  the  Agent  of  the 
Treasury,  T.  M.  D.,  at  Marsball,  (if  not  already  done,)  showintj  all  the  receipts  of  Treas- 
ury  funds' proper  from  every  somcQ,  including  deposits  of  "old  issue, "  by  Postmasters. 
This  return  should  be  made  up  from,  and  corre&poad  with  the  credits  for  the  week,  in 
the  General  Account  with  the  Principal  Depositary,  and  should  be  in  the  form  of  *-^^ 
specimen  accompanying,  marked  B. 


A  separate  weekly   return,  in  detail,  of  deposits  of  '-olri  .ig^ugg"  by   ?, 
iild  also  bo  made  to  the  Agent  of  the  P'>eti;aiee  Department,  at  Marshall. 


Postmasters 
should 

The  Pay  Depositaries  G?.'i'i/  are  authorized  to  receive  "new  issne"  notes,  coin,  or 
other  funds  than  "o'ni  issues,'' from  Postmasters;  which  funds  are  subject  in  their 
hands  to  be  drawn  for  by  Post  Office  warrants  or  drafts.  They  will  keep  and  render 
separate  Accounts  Current  of  all  Post  Office  funds,  in  new  issue  or  coin,  received  for  the 
use  of  the  Post  Office  Department,  to  the  Principal  Depositary,  T.  M,  D..  and  will  make 
weekly  returns  of  such  funds  deposited  by  Postmasters,  to  the  Agent  of  the  P.  0.  De- 
partment at  Marshall. 

4th.  Dating  from  1st  of  July,  1864.  accounts  of  each  different  kind  of  Bonds,  and 
Certificates  of  Indebtedness,  sent  to  the  Depositaries,  will  be  kept  with  them  by  the 
Auditor,  T.  M.,  at  this  Agency.  They  will  be  charged  with  the  amount  of  Bonds  of 
each  kind  on  hand  on  the  first  of  July,  18n4,  and  since  sent  to  them,  and  will  receive 
credit  upon  rendering  Quarterly  accounts,  supported  by  proper  vouchers  in  the  shape  of 
schedules,  or  receipt  rolls,  describing  the  Bonds  delivered,  and  showing  the  receipts  of 
the  parties  who  received  them. 

Depositaries  will  render  separate  Quarterly  Accounts  Current,  with  the  Confederate 
States  to  the  Auditor,  T.  M.,  for  each  class  of  Government  securities,  showiug  the  bal- 
ance on  hand  on  that  day.  and  all  since  sent  or  transferred  to  tbem,  in  form  and  maoaer 
Ati  directed  in  his  instructions. 

5th.  Accounts  of  funds  advanced  to  any  Depositary  eiace  the  first  of  July,  1864, 
for  clerk  hire  and  office  expenses,  payment  of  interest  on  the  public  debt,  or  other  spe- 
cific purposes,  will  also  be  rendered  Quarterly  to  the  Auditor.  T.  M-,  for  settlement,  ia 
form  and  manner  as  insiructed  by  him.  Estimates  for  clerk  hire  and  incidental  expenses 
necessary  to  be  incurred,  must  be  sent  Quarterly,  at  least  one  month  before  the  end  of 
the  quarter,  to  the  Agent  of  the  Treasury  for  the  proper  advance  of  funds  ;  and  accounts 
for  8uch  expenses  are  subject  to  his  approval  before  being  allowed  and  audited. 

6th.     Depositaries  will  arrange  and  transmit  to  the  Auditor,  T.  M.,  all  "old   issue'' 
Treasury  Notes  received  by  them,  and  certiticatcs  for  4  per  cent.  Bonds,  according  to  the      ^ 
Auditor's  iastructions,  so  that  their  accounts  may  bo  adjusted  therefor  as  speedily  »8 
practicable. 

7th.    When  Depositaries  having  Bonds  or  Certificates  of  Indebtednosa,  may  pay 
them  to  Disbursing  Officers,  either   on  drafts   marked  so  payable  in  their   favor,  or  oa 
checks  of  such  officers  who  may  have  money  at  their  credit  with  the  Depositary,  the 
transaction  will  be  regarded  as  a  sale  of  so  manv   Bonds  or  Certificates,    The  officer's  ac- 
count will  be  charged  with  the  amount  of  the  draft  or  check,  the  entry   explaining  that      | 
Bonds  or  Certificates  of  Indebtedness  were   substituted  for  the  money,  and  at  the  same      f 
time  an  entry  will  be  made,  debiticg  tlia  -'cash"    account,  and  crediting  the  Principal      I 
Depositary  with  same  amount  is  received  ou  account  of  Bonds  or  Certificates  of  ladebt-      ; 
edncss.     When  the  payment  is  made  on  a  dratt  from  tbe   Principal   Depositary,  he  will      , 
of  course  be  charged  with  it.    The  amount  will  be  entered  in  the  "weekly  return"  a»      '. 
eo  much  ttceived  from  sale  of  Bonds  or  Certificates,  as  the  case  maybe.     Bonds  will 
only  be  so  substituted  at  the  rate  of  premium  fi2ed  for  their  sale,   at  the  time  ot  the 
trftusactioQ 


This  mode  of  entries  is  necessary,  that  the  Departineat  may  know  what  amount  o     it^  ><"■ 
funds  may  have  been  received  from  these  sources,  iu  order  that  it  may  be  correctly  cov  " 

ered  into  the  Treasury  as  the  law  requires.  ^       » 

8th.  Depositaries  are  authorized  to  receive  Ccrtiflcates  for  Exchange  of  Issues  issued 
by  any  Depositary  West  of  the  Mississippi  river,  f.om  Tax  Coliecfors  ibo  n:ay  S 
authorized  to  deposit  money  with  them  to  the  cre,iit  of  the  Government,  on  account 
of  Taxes  collected,  and  those  Depositaries  wli  >  h.ve  Bonds  for  sale,  are  also  authorized 
to  receive  said  Exchange  Certificates  in  payment  therefor.  "v.'"^«=u 

In   receiving   Exxhange  Certificates  as   above   described,  Depositaries   will   write 

across  the  face  of  each  certificate,  the  words:  "Received  for  (axes,  by Denositarv '• 

or,  "Received  for  Bonds  by  ,  Depositary,"  as  the  case  may  be  . 

^  Vv  lien  New  Treasury  Notes  aie  Kiriiiphcl  to  Depositaries  to  pay  these.  Certificates 
iisued  by  them,  the  word  "Redeemed  "  will  be  written  acrof-s  iht   face  of  each  so  paid. 

These  Certificates  received  by  Depositaries  will  be  endorsed  by  iho  parties  present- 
ing them,  who  will  be  held  responsible  fur  thc-ir  genuineness.  Tax  Collectors  have  also 
been  instructed  to  require  similar  endorsements  when  received  by  them  in  payment  of 
taxes. 

All  such  Exchange  Certificate^*  receive  i  by  Depositaries,  will  be  regarded  as  so 
much  "cash,"  and  entered  accordingly.  They  will  from  time  to  time  be  transmitted  tu 
the  Principal  Depositary,  who  will  return  trausfe;  drafts  in   satisfaction. 

9th.  Depositaries  appointed  undi-r  the  Funding  Acts,  are  not  "pay  Depositaries," 
and  can  only  receive  such  deposits  and  jjcrfona  such  acta  as  have  been,  or  may  be, 
specially  authorized  in  Letters  of  Instruction  to  them.  They  will  observe  that  some 
parts  of  these  Circular  iristructi<jn.s,  and  of  the  forms  sent,  are  not  applicable  to  them  ; 
but  they  will  confirm  their  Monthly  Accounts  Current  and  Weekly  Returns  to  them  as 
far  as  applicable. 

Depositaries,  acting  as  "Pay  Depositaries,"  are  at 

Washington,  Ark.,  Shreveport,  La  , 

Marshall,  Texas,  Houston,  Texaa,  of 

Other  Depositaries  are  at 

Camden,  Ark.,  Monroe,  La., 

Natchitoches,  La.,  Opelousas,  La., 

San  Antonio,  Texas. 

Jefferson,  Texas,  Dallas,  Texas, 

Victoria,       "  Brownsville,  Texas, 

Bonham.      "  Waco.  '  * 

Fairfield.      "  Austin,  " 

Huntsville,  "  Sail  Augustine,  " 

Tyler,  (Smith  county,)  Texas,  Woodville,  (Tyler  county,)  Tex. 

P.     W.     OKAY, 

Agent  Treasury,  T.  M 


[B.J 

Form    of    >Veekly    Return  to    be    niatle    by   each    Depositary 
to    llie    Agent    of    tlie    Treasury,    at    Marshall,    Texas. 

Weekly  Return  of  moneys  belonging  to  the  Treatury  of  the  Confeda-aU  States,  received  by  A. 

B,,  Depositary  at ,  during  the  u-eek  ending day  of ,186 , 

and  placed  to  the  credit  of  the  Principal  Depositary.  T.  M.  D.  


,1 


Rec'd  from  J.  B„  Collector  at  A.,  on  acct.  of  Customs.  Coin..$  6,387  73 

Coupons,     2,450  00 


••     do.  on  acct.  gf  export  duty   on  Cotton,  Coin,.. .     2,545  00 

Coupons,     1,230  00 

"     D.  M.,  State  Collector,  per  A.  B.,  District  Collector,  on  acct. 
of  Taxes,  less  Tax  on  Currency, 

"     U.  S.,  Capt.  &  A.  Q.  M.,  on  account  of  "  Pay  of  the  Army," 

"     W.  B.,  Capt.  &  A.  C.  S. ,  on  acct.  of  "Subs.  Stores  and  Com- 
mitjsary   Property,'' 

OD  acct.  of  Principal  of  non-taxable  6  per  cent.  Bonds  of   tbe  loan 
of  17th  of  February,  1864, 

on  acct.  of  Premium  on   do 

on  acct.  of   Interest  on  do 

Deposits  by  Postmasters,  old  issue  at  par 

do  Old  issue  taxed.        Old  issue,     10,800  00 

Tax,....     25,000  00 

iVom  S.  S.,  Receiver,  on   acct.  of   Sequestration  fund,  less  Tax  on 
Currency 

Am*  t  deposited  this  week,  for  4  per  cent.  Certificates, 

do.  for  exchange  of   issues.    Old  Issue,     75,000  00 

Tax,....     25,000  00 

•     Amount  of  Tax  on  Currency,  during  this  week 

T.  S.,  Asst.  Paymaster,  C.  S.  N.,  on  acct.  of  "  Kepairs  of  Vessels,'' 
on  account  of  Certificates  of  Indebtedness, 


$     8,887 

3,775 

170,371 
2,500 

4,000 


115,000 

00 

67,500 

od 

4,317 

20 

8,420 

00 

7,200 


7,021 

00 

11,200 

00 

50,000 

00 

43,000 

00 

2,070 

00 

74,300 

00 

$669,512 


73 

00 

10 
00 

00 


00 


03 


Keickks  similar  to  the  above,  are  required  to  be  made  weekly  to  the  Agent  of 
the  Treasury,  and  will  include  all  receipts  by  tbe  Depositary  during  the  week, 
which  belong  to  the  Treasury  proper,  except  funds  from  another  Depositary. 

A  weekly  return  of  the  "Post  Office  Funds,"  showing  the  amount  deposited 
by  each  Pontmadtr,  in  detail,  during  the  week,  must  bo  made  to  the  Agent  of  the 
Post  Office  Department,  at  Marbhall. 

•  The  item.  *'Tax  on  Currency,  during  the  wtek,''  will  include  the  tax  ea 
•Tery  dfpoelt  which  was  liable  to  "b«  taxed. 


-   16. 


of    Account    Current    to    be    Rendered 


sitary,   T.  M  D ,  in  Account  Current  with  A.  B.,  Depositary 


:  Draft,  No.  45,  in  favor  of  A.  Brown.  Capt.,  «&  A.  Q    M 

Treasury  Draft  No   57,  in  favor  of  C,  D 

Navy  Draft  No.  326,  in    favor  of  E.  F..  Asst.  Paymaster,  C.  S.  N.. 

Customs  Draft  No.  54.  in  favor  ol  J    B..  CoUeclor,    (oin  ) 

Transfer  Draft  No.  37,  in  favor  of   C    W. .  Depo«i  lary 

Balance,  AS  follows, New   Issue, 74,'. 70 

Old  Issue, G05,000 

Coin, 6,217 

4  per  cent.  Certificates,  54,000 
Exchange  Certificates , . .     90 ,000 


10,000 

7,000 

50,000 

500 

1,000.000 


829,887 


$1,897,387 


.,  186... 


1864. 
.Tuly  j 


A.  B ,  Depositary. 


Accounts    Cubkekt,  of  which  the  above  is  a  specimen,  will  be  rendere 
nbow  all  receipts  by  the  Depouitary,  except  deposits  made  by  Post  Maf  ^ter 
*,}\c  Depositary,  en  drafts  of   the  Principal  Depositary,  and  nothing  el'  ^^t  ^ 
Ibe  account     Another  Account  Lurrtnt    with  the  Principal  Depoe  '^^fj 
to  the  Principal  Depositary,  and  to  the  Agent  of  the  P.  0.  De^P*rtmen 
in  it  all  Pott  Ojjict  Drafts  paid  by  the  Depositary  will  be  cbai  'i^^f  and 


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CIRCULAR  TO  DEPOSITARIES,  T.  M.  D. 


BUREAU      OF      AUDITOR,     T.     M.     D 
Marshall,     Texas,    Jauuary    23d,    1865. 


■■} 


Tlio  followinpj  Ins'nictions  and  Formi»,  respecting  the  rendition  of  accounts  and 
returns  to  ihis  I'lireuii.  hnve  I  eeh  prepiiied  for  your  guidance,  and  are  coiniucaded  to 
your  curt-fill  study  and  ul>.«t'i  vunct; : 

1  At  the  t-nd  of  each  (]iiaitt'r.  or  as  Rnon  thereafter  as  practicable,  not  to  exceed 
ten  days,  ynn  will  prcpaie  and  transmit  t<>  D.  F.  Miall.  Audi'x)r  T.  M.  D  ,  the  fol- 
lowinfr  dt'^crihfd  quarterly  ace  »urits  and  returns,  which,  including  their  respective 
Kiipporling  sclit'dulfs.  ahstrac's,  <>r  vouchers,  a-!  the  case-  may  be,  must  be  in  duplicate, 
one  cnpv  to  he  seal  to  this  otiice,  and  the  other  kepi  at  the  Depository,  for  your  owa 
security,  viz  : 

First. 

2.  "  Quarterly  Salary  and  Incidental  Expense  Account,"  as  per  Form  A. 

with  6ustaiiiir)K  voutheis  iicctirding  to  FomiS  Jjo-  I  and  2.  This  account  will  bo 
made  out  against  ihe  ConJrderate  i^tates,  ana  will  tnubruce  as  charges  against  the 
Government,  only  the  inci<leiital  e.\penses  of  your  otfice,  clerk  hire,  (if  you  should  bo 
allowed  a  clerk  or  clerks. )  and  your  own  salary.  As  credits,  it  will  contain  the  unex- 
pended bilance  in  your  hands  from  previous  quarter,  and  the  amount  of  the  draft, 
giving  its  description,  sent  upon   your  estimate,  to  meet  the  current  quarter's  expenses. 

3.  Salaries  are  payable  (juirterly.  and  the  pay  of  each  full  quarter  is  the  exact 
fourth  of  the  annual  compensation  Fractional  or  broken  quarters  are  paid  acrorling 
to  the  rule  of  proportion,  as  thus  :  Find  the  precise  number  of  days  in.  the  quarter  to 
which  the  baction  Ix  longs  The  1st  quarter  has  90  days,  e.xcept  leap  year;  the  2d 
has  91;  the  3d  quarter  has  92,  and  'he  1th  quarter  lias  92  days.  Then  suppose  45  days 
is  to  be  paid  for  as  part  of  any  quarter,  say  4tb  quarter,  at  the  rat^  of  SI 500  per  annum, 
or.  which  is  the  .same  thing  S37ft  per  quarter  ;  applying  the  rule  we  have  as  92  days, 
(the  number  of  days  in  4th  quarter,)  is  to  S3  5  dollars,  so  is  45  days  to  the  amount 
due.  viz  :  $183  42.  Had  the  45  days  been  considered  a  part  of  the  tirst,  instead  of  the 
fourlhquarter.it  is  obvious  that  "the  lesult  would  have  been  dillerent,  a.s  there  are 
o:ily  90  <lavs  in  that  quarter.  A  full  month  as  January  or  February,  &c..  is  to  be  paid 
lor,  not  as  an  even  Mjrrf  o/"  a  jjiaWer.  but  like  any  other  broken  perit>d.  computing  the 
pay  fur  the  e.\act  numlter  of  days  it  contains,  by  the  above  formula.  A  fractional 
peiiod  embracing  part.-,  of  two  quarters,  must  lie  divided,  calculating  separately  the 
days    beliumintr  to  each  diflfercnt   quaiter. 

4-  'I  he  conipt  n>^atii'ii  of  l)e|  ositaries  is  a  cominis.-^ion  on  the  amount  of  public  funds 
received  and  i>aid  ()Ut  by  them,  duiing  their  ctticitj  year— 4  per  cent  ceititicates,  act  of 
17th    February.  1864.  received  from  Tax  t/ollectors.  being  considered  as  money. 

6.  The  C'lnunission  fixed  by  law  is  as  (ollows  :  one  halt  of  one  percent,  on  the  first 
$100  000  ;  one-fourih  •  f  one  per  cent  on  the  next  SIOO.UOO  ;  and  one  eight  of  one  per 
cent,  on  Ihe  balarce.  1  niitiiig  the  annual  pa\  of  Depositaries  (>f  the  1st  class  to  $-1000, 
those  of  the  2d  cla.ss  to  $2500  and  those  of  the  3<1  class  to  S15it0  According  to  this 
scale,  a  Depisitary  of  Ihe  l>t  class  will  Ite  entitled  to  $4000  per  annum,  whenever  he 
Khali  have  received  and  paid  out  during  his  ofticial  year,  S2.fe'00  000;  one  <  f  tb"  2(i 
class  to  S2>00  per  annum,  whenever  he  shall  have  received  and  paid  out  during  his 
otiicial  year.  $l.«>00  000  ;  and  one  of  the  3d  class  to  $150.)  per  annum,  vvheuever  he  bball 
b»ve  received  and  paid  out  during  his  official  year  $s00,000. 

Secoud. 

6.    "Quarterly  Account  of  Interest  paid  on   the  Public  Debt,"  »^  P" 

Form  B,  with  its  supporting  vouchers,  as  per  Fovms  3  and  4-  1  bis  account  will  be 
made  out  against  the  Confederate  States.  Ou  the  debit  side  will  be  charged  the  amounts 
paid  for  interest  on  the  Public  Debt,  showing  separately  the  interest  paid  under  the 
different  loans,  m   txemplified  in  Form  B ;  and  on  the  credit  side  will  b?  entered  the 


/  ■      ■  •  <>^ 

/  1 ' 

unexpended  balance  from  th«  previous  quarter,  and  iba  amount  of   the  drafts  rceci»wu 
for  the  paynT^nt  of  interest,   describing  them.  ""/ 

7.  No.  3,  Js  the  fdvni  of  a  receipt  to  be  taken  in  the  cases  of  interest  paid  on  7  30  f 
Treasury  notes,  and  No,  4,  tli^'  form  of  a  receipt  roll  to  be  taken  when  interest  it  | 
paid  on  Certitioateg  of  Indeijtediie^s.  I 

8.  For  the  payment  oi  interest  on  Coupon  Bonds,  your  vouchers  will  be  the  redeemed 
coupons  themselves,  which,  when  cancelled  with  some  cutting  instrument,  (without, 
however,  taliing  out  any  part  of  the  conpDn.)  are  td  he  put  up  in  separate  packages, 
according  to  date  ot  loun  and  rate  of  interest,  each  package  t.  he  enveloped  with  a 
strip  <if  papei.  ujion  wliich  shall  be  endorsed,  date  ot  loan,  rate  of  interest  and  amount, 
and  forwarded  with  the  account  and  other  vouchers. 

^9.  Interest  due  on  Registered  lionds  can  only  he  paid  u^on  a pchednle  furnished 
from  Richmiind  and  when  paid  the  receipt  of  the  party  will  be  taken  upon  that  Kchedule, 
whi'h  will  be  voir  voucher. 

10      As  you  will  have  no  duplicates  of    the  coupons  redeemed,  or  for  interest  paid  on 
Betristered    Bonds,  y(.u    shouhi.    for    your  own   protection,    either  take  a, separate  receipt         , 
from  each   parly,    in   which    the  coupons  and  Registered  Bonds  should  be  described  ;  or         , 
enter  them  in  a  liegister,  upon  whicb,  at  the  time  of  the  transmission  of  the  account  and 
vouchers,  the  attest    of  one  or   more  witnesses  might  be  endorsed  as  to  the   fact  of  euch 
transmiss.ou. 

Tliiid. 

n  "  Quarterly  Account  of  Bonds,"  as  per  Form  C.  This  account  will  be 
against  the  Conled.  rale  Males,  and  will  ^^liow  on  the  ciedit  side  the  Bonds  received. 
Ihe  debit  side  will  show  the  amount  of  Bonds  delivered  or  sold.  su()ported  by  a  receipt 
roll,  signed  by  the  parties  receiving  them,  in  which  the  Bond^  will  be  described  by 
their   denornination.    rate  of   interest,  and  date  of  jnan,  as  per  FormNo.  5. 

12.  Bonds  of  the  dififeiunt  loans,  received  by  Depocitaries,  for  sale  or  delivery,  will 
be  accounted  for  separately  ;  that  is  to  say,  iu  distinct  and  separate  accounts  for  each 
loan,  each    supported    by    its  pioper  receipt  toll,  as   per  Form  C  ^^^  No,  5.  as  abova. 

Fourth. 

13.  ''Quarterly  Account  of  Certificates  of  Indebtedness. "    This  return  will 

be  made  out  on  Form  C,  aun  the  .-Ur^taining  receipt  roll  will  be  according  to  Form 
No.  5,  varying  tlie  phraseology  of  each,  to  suit  the  description  of  security,  but  will  con- 
stitute A  separate  return. 

Fifth, 

14.  A  Quarterly  Return  or  Statement,  must  be  made  according  to  Form  D, 

Bhowing  the  4  percent  Cei  iilicates.  act  of  IT'h  of  February,  18ti4.  received  for  Con - 
feilerale  .*^tates  taxes  by  Tax  (.Jollectors,  which  have  been  paid  over  by  them  to  you  as 
Depositaries.  The  certificates  must  accompany  this  return,  and  be  c-incelled  before 
transmission  to  this  offict\  with  some  instrument,  as  a  chisel,  by  cutting  a  f  in  the 
>niddl«.  so  as  not  to  interfere  with  or  muiilale  the  numbers  and  signatures,  as  by  th« 
latter,  their  genninene.-s  is  chielly  to  be  determined  lietore  receiving  them,  the 
Depositary  should  be  satisfied  of  their  g>nuiiieness  and  formality  of  assignment. 

15.  But  for  ihe  dilfeience  in  Ihe  phraseology  of  the  captions  of  foitns  A.  B.  C.  and  T), 
one  form  would  have  served  tor  all.  and  it  is  only  f  >r  the  purpose  of  establishing  a  form 
for  (lie  O'ptions.  that  they  are  repeated  luore  than  once 

1(5.  Treasury  iKjtes  of  the  old  issues  received  by  Depositaries  up  to  the  1st  of  January, 
]8b5.  should  be  got  leady  and  forwaide<l  to  this  Bureau  as  speedily  as  po-sible  Befor'A 
transmission,  thty  should  be  cancelled  with  some  instrument,  as  a  cliisel,  gouge,  ^' 
punch,  cutting  out  a  small  portion  of  thcsisnalures.  and  put  up  in  packages  of  100 
notes  of  each  denomiuaiion  and  date  of  issue;  each  package  bound  with  a  narrow 
strip  ol  paper,  and  endorsed  wiih  amount;  the  bills  to  be  placed  smoothly  in  the  pack- 
ages, with  the  light  side  up.  In  assorting,  no  regard  to  be  ha<i  to  the  plates,  but  only 
<o  da'e  of  iame  and  denomination,  as  above  directed.  A  schedule  in  duplicate  as  per 
F'^rm  No.  6,  must  be  prepaied  tor  each  remittance;  one  copy  to  be  put  in  the  box 
containing  t!ie  caueelled  notes,  and  the  other  copy  sent,  undercover  of  letter  of  notifica- 
tion, by  the  per.son  convying  the  funds.  I  would  suggest  ihat  lemittances  of  thi« 
kind,  in  care  of  your  own  agent,  might  be  by  Government  trains  which  are  constantly 
passing,  or  that  transportation  be  piocured  from  a  Quartermaster  expressly  for  th» 
purpose      It   is  too  e.vpensive  to  send  by  mail  stage. 

17.    Forms  7  and  8  will  serve  as   guides  in  the  endorsement  of  all  papers  to  be  sent 
to   this   Bureau,   varying   the   wording   to  suit  the  document.      If  it  is  a   schedule,* 
voucher,   a  receipt   roll,   or   quarterly   account,    calling   it   bo.     They   also    show  tha 
■  -jfTidth  of  the  '•  ojicial  fold  "  of  papers . 


18.  It  is  only  a  few  of  the  Drpopitaries  whose  diitien  will  require  the  use  of  alt  ths 
formi  herein  prescribed,  but  in  issuing  general  instructions,  it  is  proper  to  proFJd* 
for  every  emergency  and  proliabl--  want 

19.  Depositaries  are  admonish-d  that  the  f^escription  of  business  to  be  transacted  hj 
them,  will  always  be  indicated  in  instructions  hoin  the  Secretary  of  the  Treasury,  or 
the  Agent  of  the  Treasury.  T.  M.  D..  and  that  this  circular,  being  auxiliary  and  depen- 
dent upon  those  instructions,  is  intended  only  to  prescribe  the  form  or  manner  of  report- 
ing to  this  Bureau,  the  business  so  performed 

V«ry  Respectfully,  Your  ob't  serv't., 

D.     F.    SHALL, 

Auditor.   T.   1£.  D;     ^ 

JlpproTcd  : 

r.     W.     ORA.T. 

Agent  TrMLSsry,  T.  M 


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ThK    CoNTEDerATE     StATjiS, 

To       A.  B. 


D«. 


1865. 
Feb'y  28 


For  Ono  Keaiu  I'f  LfUer  Paper, 

For  Oue  Quiirt  of  Ink 

Fur  Four  Dozen  Steel    Pens, 

For  One  Inkstand, 

For  One  Blank  Four    Quire    Book,. 


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$105 

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Received,  Marshall,  Texas,  18ti5,  of  A.  B.  C,  Depositary  at 

Marshall,  Texas,  One  hundred  and  five  dollars,  in  full  of  the  above  account. 

J105  00.  (Duplicate.)  A.  B. 


FORM     NO.     2. —  {To  accompany  Account  A.) 
Received,  Marshall,  Texas,  1865,  of  A.  B.  C,  Depositary  at 

Marshall,  Texas,  Three  hundred  and  SBveuty-five  dollars,  in  full  of  my  services  as  clerk 
in  said  office,  from  the  1st  of  January  to  the  Slst  of  March,  1865,  both  days  inclusive, 
being  the  1st  quarter  of  that  year,  at  the  rate  of  $1500  per  annum. 

$375  00.  (Duplicate.)  E.  F.,  Clerk. 


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-^  FORMS76c8. 

Tbe  I'ollowlng  Forma  7  and  8,  show  the  manner  of  endorsing  Quarterly  Accouot«, 
Vouchers,  &c.,  and  gire  the  width  of  the  official  fold  of   papers. 


Form    7. 


Vouches  No 

«r  ct/  xxx  e  s    «r  «/  o  Is.  en  o  x^  , 

For  Stationery, 

$105  00. 

4tb   Quarter,   1864. 


Form    s. 


Quarterly 
Salakt  and  Incidbntal  Extesse  Account, 

OS 

JOHN     BROWN, 

Depositary  at  Camden,   Arkansas. 
4th    Quarter,    1864. 


Hollinger  Corp. 
pH8.5 


